Barcelona have identified Julian Alvarez as their primary target to lead the line for the long-term, but the Catalan giants are not prepared to pay over the odds for the Atletico Madrid star. As Hansi Flick looks to reshape his squad for the upcoming campaign, the club have established a clear financial ceiling for the Argentine international.Barcelona have identified Alvarez as the ideal heir to Robert Lewandowski, admiring his versatility and natural eye for goal. However, despite their strong interest, the Blaugrana have established a firm upper limit for the transfer.According to reports on La Posesión podcast, the club has marked a maximum price of €70 million for the forward. While Atletico Madrid are expected to hold out for a figure north of €80m, Barca are unwilling to exceed their valuation. There are internal concerns regarding his recent form, as his performances this season have not quite matched the explosive levels seen during his previous campaign or his stints with the Argentine national team. These doubts have solidified the board's decision to remain disciplined with their bidding.Despite the growing noise from Catalonia and elsewhere, Atletico are not making it easy for potential suitors. The club are expected to demand well in excess of €80m for a player they consider vital to Diego Simeone's project. The Rojiblancos have been quick to dismiss suggestions that their star striker is looking for an exit route after his high-profile move from Manchester City.Addressing the ongoing speculation, Atletico director Mateu Alemany has been categorical about the forward's future. Alemany told Movistar: "Julian clearly stated that he is very happy at Atletico, but everything he says is being misinterpreted. He has four more years on his contract and we hope he stays much longer and even extends it. I don't see any news regarding Julian. There is no issue; it’s just a matter of people looking for things where there are none."While Barcelona president Joan Laporta remains a public supporter of Lewandowski, the legendary striker has been given a diminished role this term, which will likely be reduced even further if he decides to sign a new contract. At 37, the Polish international is entering the final phase of his stay in Spain, though the club are reportedly considering a one-year extension with a significantly reduced salary and an understanding that he would serve as a secondary option from the bench.Add GOAL.com as a preferred source on Google to see more of our reportingBeyond the attack, Flick is keen to bolster his defensive options with a high-calibre left-footed centre-back. Inter's Alessandro Bastoni has emerged as one of the favourites among the Barca hierarchy. The deal for Bastoni is expected to be fairly expensive, though, with Inter said to be interested in a sale to help fund other transfers. Unlike other deals in the past, Barcelona are currently ruling out the inclusion of players as make-weights, preferring a straightforward cash transaction. With a contract in Milan running until 2028, any negotiation will be complex, but Barca are hopeful they can convince the Italian giants to part with their defensive cornerstone to fund their own rebuilding process.